Appropriate Consideration of Comparable Companies Necessary When Using the Public Guideline Company Approach

Business Valuation Update BVLaw
Legal and Court Case Update
August 23, 1999

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6036 Savings institutions, Not Federally Chartered
522120 Savings Institutions
estate and gift taxation
Estate of Hendrickson v. Commissioner
T.C. Memo 1999-278,1999 Tax Ct. Memo LEXIS 318
US
Federal Court
United States Tax Court
James Magee (for estate)<br>David N. Fuller (for IRS)
Beghe

Summary

The Tax Court considered the valuation of a single-location commercial bank that acted like a thrift.

See Also

Estate of Hendrickson v. Commissioner

Full Text of Court Cases
August 23, 1999

Business Valuation and Taxes: Procedure, Law and Perspective ...